TERMIUM Plus®

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allowance for credit losses account [1 record]

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Record 1 1996-03-08

English

Subject field(s)
  • Banking
  • Finance
CONT

The Allowance for Credit Losses (ACL) account is used in the valuation of on- and off- balance sheet credit-related assets and in accounting for credit losses.

French

Domaine(s)
  • Banque
  • Finances
CONT

Le compte de la réserve pour créances irrécouvrables (RCI) sert à évaluer les éléments d'actif liés aux créances figurant au bilan et hors bilan et à comptabiliser les créances irrécouvrables.

Spanish

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